Since June 26, 2026, Article 90 of Law No. 2026-534 allows tax authorities to seize crypto-assets held by a platform to recover a tax debt. The taxpayer first has a period, to be set by decree, to sell the assets themselves; otherwise, the platform or an authorized provider sells them and transfers the proceeds to the Treasury. The seizure may cover the entire portfolio held on that day, up to the amount owed, with platform fees capped at 10% of the amount claimed, subject to a ceiling set by decree. Cryptocurrencies held in self-custody, in a wallet whose keys are controlled solely by the taxpayer, are not covered by this mechanism. The law also extends to ten years the assessment of registration duties and the IFI on undeclared foreign crypto accounts, while the forced sale of securities accounts is planned in the 2027 budget.
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